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2022 (12) TMI 87 - HC - GSTCancellation of registration of the petitioner under the U.P. Goods and Services Tax Act, 2017 - non-filing of return within time - HELD THAT:- It is not in dispute that due to non filing of the return by the petitioner a show a cause notice was given to him by the Taxing Authority on 29.4.2019, against which no reply was filed by the petitioner and the cancellation of registration came into effect from 14.5.2019 as stated in the said show cause notice. The assessee after coming to know about the cancellation of registration had deposited the entire tax on 30th January, 2021 and had also filed return before the concerned authority. On 17.2.2021 the Assistant Commissioner rejected the revocation application of the petitioner on the ground that the return was not filed within time. The appeal of the petitioner was also rejected by the First Appellate Authority on the ground that the return was not filed within time. In the present case, as the petitioner has come with the case that he has deposited the entire tax and has filed return in the year 2021, the said Act having not been denied by the State, the rejection of registration solely on the ground of delay in moving the revocation application, is not sustainable in law. Moreover, the Appellate Authority has not recorded any categorical finding as to the service of notice and merely on the ground that the application was time barred, proceeded to uphold the order of rejection of revocation application. Considering the facts and circumstances of the case, the orders dated 14.5.2019 and 25.3.2021 passed by the opposite parties are unsustainable in the eye of law and are hereby quashed. Petition allowed.
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